Based on the requirement of logistics costing,combined with the newly developed theories of Activity-based Costing(ABC) and Supply Chain Operation Reference(SCOR) model,an SCOR based logistics activity costing system(ABC-SCOR model) was constructed,which defined a standard process of logistics activity analysis,and made the logistics activity costing more exercisable.

This paper probes into the conditions and notable matters of the application of the activity costing method in the construction enterprises for lifting the superiorities of the construction enterprises in the cost competition.

Based on the requirement of logistics costing,combined with the newly developed theories of Activity-based Costing(ABC) and Supply Chain Operation Reference(SCOR) model,an SCOR based logistics activity costing system(ABC-SCOR model) was constructed,which defined a standard process of logistics activity analysis,and made the logistics activity costing more exercisable.

Two areas of interest are activity costing and accounting for advanced manufacturing technologies.

Role of accounting in business planning and control; activity costing; strategic cost management.

Based on the activity hierarchical method and activity-costing model, A multi -product activity - based Cost -Volume-Profit (CVP) analysis model with activity-capacity constraints is put forward. Then, the solution of the model and its application in production are elaborated. A method of judging the bottleneck of production with activity-capacity utilization is presented. Out of multi -products, a single product activity-based CVP analysis model is established. Finally,...

Based on the activity hierarchical method and activity-costing model, A multi -product activity - based Cost -Volume-Profit (CVP) analysis model with activity-capacity constraints is put forward. Then, the solution of the model and its application in production are elaborated. A method of judging the bottleneck of production with activity-capacity utilization is presented. Out of multi -products, a single product activity-based CVP analysis model is established. Finally, using the model, a case study of decision optimization in multi -products production with activity-capacity constraints is provided.

This article discusses the method of MRPⅡ costing from the object and the element of costing and the method of cost admeasurement as well as the costing based on activity cost idea .The method integrates the activity costing with MRPⅡ software. It not only solves the implementary difficulty of activity costing, but also upgrades the function of the costing of MRPⅡ software.

For better combination of Enterprise Resource Planning(ERP) and Activity Based Costing Management (ABCM), a resources-sorted ABCM model based on ERP was put forward. The model improved the basic ERP-based ABCM model so as to adapt to practical business process. Three characteristics of this model were discussed: the whole management process was driven by requirements; resources were classified by the accounting practice to reduce the complexity of ABCM operation; activity costing was summed up according...

For better combination of Enterprise Resource Planning(ERP) and Activity Based Costing Management (ABCM), a resources-sorted ABCM model based on ERP was put forward. The model improved the basic ERP-based ABCM model so as to adapt to practical business process. Three characteristics of this model were discussed: the whole management process was driven by requirements; resources were classified by the accounting practice to reduce the complexity of ABCM operation; activity costing was summed up according to product-department mode to improve the rationality of ABCM.